Service tax

[THYAGARAJAN KALYANASUNDARAM]

Dear experts,We are exporter of service and having 3 branches in India. However we registered with the service tax only head office, whereas we get vendor bills and receiving service in all the branches. Now my question is can we get cenvat refund for all the branches or only the registered office.

[Ramanujam Varadarajan]

You have obtain Centralised Registration under Service tax at your Head Office covering all the 3 Branches.

[Ramanujam Varadarajan]

You have to obtain Centralised Registration under Service tax at your Head Office covering all the 3 Branches.

[Rajagopalan Ranganathan]

Sir,

If you have centralised registration at your head office then you can claim the cenvat refund from the Assistant/Deputy commissioner of Central Excise having jurisdiction over your head office. Other wise the Cenvat refund claimed by your respective branches from where the services are exported and such refund shall be claimed from the Assistant/Deputy Commissioner of Central Excise having jurisdiction over your branches.

[Mahir S]

Sir,

as you are registered with the service tax for only the head office, therefore you shall be eligible for refund only for the registered office.

[THYAGARAJAN KALYANASUNDARAM]

Respected Experts, I thank you all in spending your valuable time in clarifying my query.

We are 100% service exporter and not liable to service tax because of which we didn't register the other two branches with the Central Excise. I would like to know the Provision in the Cenvat Credit Rules that impose restriction for availing Service Tax Refund for unregistered Branches.

AI Summary

Centralised registration enables cenvat refund claims across branches under service tax law; otherwise refunds limited to branch jurisdiction.
Centralised registration at the head office governs entitlement to claim Cenvat credit refund for services received across multiple branches; with centralised registration the head office may claim the refund from the Assistant/Deputy Commissioner of Central Excise having jurisdiction over the registered head office. In the absence of centralised registration, each branch must claim refunds through the Assistant/Deputy Commissioner of Central Excise having jurisdiction over that branch, and unregistered branches cannot have refunds processed via the head office registration.